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14. After section 166 of that Act there is inserted—
166A.—(1) The Inland Revenue shall prepare, either annually or at such times or intervals as may be prescribed, a report on the standards achieved by their officers in the making of decisions against which, by virtue of section 165(6), an appeal lies to an appeal tribunal constituted under Chapter I of Part II of the Social Security (Northern Ireland) Order 1998.
(2) Any report under this section—
(a)may be included in any annual report by the Inland Revenue of which a copy is laid before each House of Parliament, or
(b)may be annexed to any report of the Secretary of State under section 81 of the Social Security Act 1998(1).
(3) A copy of every report under this section shall be laid before each House of Parliament unless the report is included in, or annexed to, a report of which a copy is so laid.”.
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